... one year or longer. L. 1991, c. 181, §1, N.J.S.A. 54:15B-2. The amendment explicitly provides the seller must provide the same ... from the sellers as required under the provisions governing reimbursement. N.J.S.A. 54:15B-2, -10(b). The court need not decside the applicability or ... the Motor Fuel Tax. L. 2016, c. 57, §13, N.J.S.A. 54:15B-2.1(b). The language for the Motor Fuel Tax exemption ... N.J.S.A. 54:15B-3(a)(1). -32- [N.J.S.A. 54:15B-2.1(b)(1)]. Since this is the exact same language ... been paid and no refund has been previously issued . . . .” N.J.S.A. 54:15B-2.1(b). This is identical to the preface of the ...